n. 41 RICORSO PER LEGITTIMITA' COSTITUZIONALE 29 maggio 2017 -
Ricorso ex art. 127 della Costituzione del Presidente del Consiglio dei ministri, rappresentato e difeso ex lege dall'Avvocatura Generale dello Stato, c.f. 80224030587, fax 06/96514000 e PEC roma@mailcert.avvocaturastato.it, presso i cui uffici ex lege domicilia in Roma, via dei Portoghesi n. 12, manifestando la volonta' di ricevere le comunicazioni all'indirizzo PEC ags.rm@mailcert.avvocaturastato.it Nei confronti della Regione Abruzzo, in persona del Presidente della Giunta Regionale pro tempore per la dichiarazione di illegittimita' costituzionale della legge Regionale Abruzzo n. 16 del 7 marzo 2017, recante «Rendiconto generale per l'esercizio 2013. Conto finanziario, conto generale del patrimonio e nota illustrativa preliminare», pubblicata nel B.U.R. n. 35 del 20 marzo 2017 e, in particolare degli articoli 1, commi 1 e 2, 8, 9, 10, 11 e 12, giusta delibera del Consiglio dei ministri in data 19 maggio 2017. Con la legge regionale n. 16 del 20 marzo 2017 indicata in epigrafe, che consta di diciotto articoli, la Regione Abruzzo ha emanato le disposizioni in tema di Rendiconto generale per l'esercizio 2013. Conto finanziario, conto generale del patrimonio e nota illustrativa preliminare. E' avviso del Governo che, con le norme denunciate in epigrafe, la Regione Abruzzo abbia ecceduto dalla propria competenza in violazione della normativa costituzionale, come si confida di dimostrare in appresso con l'illustrazione dei seguenti Motivi 1. L'art. 1, commi 1 e 2, della legge Regione Abruzzo n. 16/2017 viola gli articoli 81, in particolare, il comma 4, e 117, comma 3, della Costituzione, in riferimento all'art. 29, comma 1, del decreto legislativo 28 marzo 2000, n. 76 e all'art. 39, comma 1, della legge Regione Abruzzo 25 marzo 2002, n. 3. L'art. 1 della legge regionale n. 16/2017 citata prevede, primo comma, che «il rendiconto generale per l'esercizio finanziario 2013 e' approvato con le risultante negli articoli che seguono» e, al secondo comma, che «sono approvate le previsioni definitive di competenza come indicate nel conto di bilancio allegato alla presente legge». In base al successivo art. 19, comma 1, la legge regionale n. 16/2017 citata e' entrata in vigore il 21 marzo 2017, giorno successivo a quello della sua pubblicazione nel BURAT (Bollettino Ufficiale della Regione Abruzzo in versione telematica). Va rilevato, pertanto, che la legge regionale n. 16/2017 citata e' stata approvata in forma legislativa oltre i termini imposti dall'art. 39, comma 1, della legge 25 marzo 2002, n. 3, contenente l' «Ordinamento contabile della Regione Abruzzo». Tale norma prevede, infatti, al primo comma, che «Il rendiconto generale e' predisposto dalla Giunta, ed e' approvato dal Consiglio entro il 30 giugno e comprende il conto del bilancio e il conto generale del patrimonio e dimostra i risultati della gestione». D'altronde, tale tassativa previsione temporale e' coerente con quanto dispone l'art. 29, comma 1, del decreto legislativo 28 marzo 2000, n. 76, che detta «Principi fondamentali e norme di coordinamento in materia di bilancio e di contabilita' delle regioni, in attuazione dell'articolo 1, comma 4, della legge 25 giugno 1999, n. 208». L'art. 29, comma 1, citato prevede, infatti, che «il rendiconto generale della regione e' approvato con legge regionale entro il 30 giugno dell'anno successivo all'esercizio cui questo si riferisce». Il predetto comma si applica alla fattispecie in esame, poiche' e' stato abrogato dalla lettera c) del comma 1, dell'art. 77, decreto legislativo 23 giugno 2011, n. 118, aggiunto dall'art. 1, comma 1, lettera aa), decreto legislativo 10 agosto 2014, n. 126, ma a decorrere dal 1° gennaio 2015. Come si evince dalla giurisprudenza...
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